Commonwealth Numbered Regulations

1996 No. 320 INCOME TAX REGULATIONS (AMENDMENT) - REG 6

6.1 Sub-subparagraph 89 (1) (c) (i) (B): After "sub-subparagraph (A);", insert
"and".

6.2 After subparagraph 89 (1) (c) (ii), insert:

"(iia) where the employee desires to have a family tax assistance benefit
taken into account in determining the prescribed rate of deductions to be made
for the purposes of section 221C of the Act - the amount of the tax value of
the family tax assistance benefit in relation to the employee for the year of
income; and".

6.3 Subparagraph 89 (1) (c) (iii): Omit "sub-subparagraph (i) (B) and
subparagraph (ii)", substitute "sub-subparagraph (i) (B), subparagraph (ii)
and subparagraph (iia).".